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17 results for “TDS”+ Section 43Bclear

Sorted by relevance

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Key Topics

Section 4051Section 115J24Section 143(3)16Section 26314Disallowance13TDS11Deduction10Section 43B9Addition to Income8Section 194

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

section 43B has no application. However, he was of the view that the fact remains that service tax collected by the assessee but not paid to the Government account up-to the end of the financial year or even up-to the date of filing of the return of income and, thus, by not including this amount in its service

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S, Advocate
6
Section 36(1)(va)4
Section 1544
For Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

TDS provision has been duly complied in respect of such provision before the due date of filing of the return. The A.O. shall take a decision as expediously as possible after affording a reasonable opportunity of hearing to the assessee. It is ordered accordingly. 3.6 In the result, ground No.1 is allowed for statistical purposes. 4. Ground No.2. The assessee

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

section 43B of the Income Tax Act. 6 M/s. Kerala State Warehousing Corporation  CIT Vs Nipro Poly Fabrics Ltd 350 ITR 327 (Himachal He).  CIT Vs AIMIL Ltd (Del) 3211TR 508  CIT Vs Kichha Sugar Company Ltd (Uttarakhand He).  CIT vs. Jaipur Vidyut Vitran Nigam Ltd (Rajasthan High Court)  CIT vs. Sabari Enterprises

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

M/S.MAGNUM BUILDTECH,ALAPPUZHA vs. THE DCIT, ALAPPUZHA

In the result, the appeal of the assessee is dismissed

ITA 317/COCH/2018[2006-07]Status: DisposedITAT Cochin15 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(1)Section 154Section 40

TDS from the labour charges paid amounting to Rs.2434192/- for AY 2006-07. The assessment proceedings were completed u/s. 154 of the Act on 02/08/2010. The Assessing Officer made the addition of Rs.2434192/- on account of disallowance of labour charges u/s. 40(a)(ia) of the Act. 5. On appeal, the CIT(A) observed that the assessee in advancement

M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN

In the result, the appeal of the assessee is partly allowed

ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

For Appellant: Shri. R. Krishnan, C.A
Section 194Section 194CSection 194ISection 40

section 194C of the Act. If revenue felt that Assessing Officer had taken an erroneous view with regard to application of Sec. 194C of the Act, it should have taken recourse to other remedies under the Act, to address such a situation and cannot improve its case now before us. Since assessee was not liable to deduct TDS on payments

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139Section 143(3)Section 263Section 40

TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation

TIME ADS & PUBLICITY,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

ITA 27/COCH/2023[2008-09]Status: DisposedITAT Cochin28 Aug 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 40

43B, et. al. Any expenditure 4 ITA Nos.226/C/2012 & 27/C/2023 (AY 2008-2009) Time Ads & Publicity v. Asst. CIT not specifically referred to in any section would stand to fall under, as per the provision itself, the residuary section s. 37(1), case law on which is legion. Purchase of goods being traded, for example, would be a direct cost

ACIT, ERNAKULAM vs. M/S.TIME ADS & PUBLICITY, COCHIN

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

ITA 226/COCH/2012[2008-09]Status: DisposedITAT Cochin28 Aug 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 40

43B, et. al. Any expenditure 4 ITA Nos.226/C/2012 & 27/C/2023 (AY 2008-2009) Time Ads & Publicity v. Asst. CIT not specifically referred to in any section would stand to fall under, as per the provision itself, the residuary section s. 37(1), case law on which is legion. Purchase of goods being traded, for example, would be a direct cost

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 369/COCH/2023[2008-09]Status: DisposedITAT Cochin12 Nov 2024AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

section 115JB. Further, the AO disallowed a sum of Rs. 21,22,943/- which was paid to Mr. Pradeep Kumar for the supply of latex. The AO treated the said amount as payment made towards the work done by him and therefore TDS should have been deducted and for the failure to deduct tax he disallowed the same

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 371/COCH/2023[2013-14]Status: DisposedITAT Cochin12 Nov 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

section 115JB. Further, the AO disallowed a sum of Rs. 21,22,943/- which was paid to Mr. Pradeep Kumar for the supply of latex. The AO treated the said amount as payment made towards the work done by him and therefore TDS should have been deducted and for the failure to deduct tax he disallowed the same

KILKOTAGIRI AND THIRUMBADI PLANTATIONS LTD,CALICUT vs. THE ACIT CIRCLE-2(1) , KOZHIKODE

In the result, the grounds of appeal filed for the A

ITA 370/COCH/2023[2012-13]Status: DisposedITAT Cochin12 Nov 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri R V Veeramani, CAFor Respondent: Smt. Leena Lal, Snr.AR
Section 115JSection 40Section 43B

section 115JB. Further, the AO disallowed a sum of Rs. 21,22,943/- which was paid to Mr. Pradeep Kumar for the supply of latex. The AO treated the said amount as payment made towards the work done by him and therefore TDS should have been deducted and for the failure to deduct tax he disallowed the same

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

section 36(1)(va) of the Act; (b) Provision for bad and doubtful debts, at Rs.1,55,57,493 as against the correct amount of Rs.1,70,27,053, resulting in a short disallowance to the extent of the difference of Rs.14.70 lakhs; (c) Short deduction of tax at source on Rs.4,09,20,538. Cochin Port Authority